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Swimming against the tide: back to single materiality for sustainability reportingSustainability accounting, management and policy journal (Print), 2022-10, Vol.13 (6), p.1361-1385 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 2040-8021 ;EISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-07-2022-0378Full text available |
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Accounting for crypto-assets: stakeholders’ perceptionsStudies in economics and finance (Charlotte, N.C.), 2022-04, Vol.39 (3), p.471-489 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1086-7376 ;EISSN: 1755-6791 ;DOI: 10.1108/SEF-10-2021-0469Full text available |
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Understanding reporting boundaries in annual reports: a conceptual frameworkAccounting, auditing, & accountability, 2022-05, Vol.35 (5), p.1316-1348 [Peer Reviewed Journal]Emerald Publishing Limited ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-01-2020-4387Full text available |
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INTERNATIONAL CRITIQUE ON THE IAS16 PRESCRIPTION APPLICATION AND TREATMENTAcademy of Accounting and Financial Studies journal, 2021-01, Vol.25 (1), p.1-16 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1096-3685 ;EISSN: 1528-2635Full text available |
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Rise and fall of the materiality matrix: Lessons from a missed takeoffAdministrative sciences, 2022-12, Vol.12 (4), p.1-25 [Peer Reviewed Journal]COPYRIGHT 2022 MDPI AG ;2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2076-3387 ;EISSN: 2076-3387 ;DOI: 10.3390/admsci12040186Full text available |
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Material Type: Article
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The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenantsJournal of applied accounting research, 2023-05, Vol.24 (3), p.464-482 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-08-2021-0208Full text available |
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Keeping Pace with Stakeholder NeedsThe journal of government financial management, 2022-12, Vol.70 (4), p.10-11 [Peer Reviewed Journal]Copyright Association of Government Accountants Winter 2022 ;ISSN: 1533-1385Full text available |
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The semio-logic of financial accounting: A non-essentialist conceptualisation of the IFRS balance sheetAccounting, auditing, & accountability, 2018-10, Vol.31 (7), p.2055-2082 [Peer Reviewed Journal]ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-06-2017-2977Full text available |
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Comparing the Evolution of CSR Reporting to that of Financial ReportingJournal of business ethics, 2015-03, Vol.127 (3), p.565-577 [Peer Reviewed Journal]Springer Science+Business Media 2015 ;Springer Science+Business Media Dordrecht 2014 ;Springer Science+Business Media Dordrecht 2015 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-014-2054-6 ;CODEN: JBUEDJFull text available |
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Material Type: Article
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GASB Hearings and Forums: How You Help Improve New StandardsThe journal of government financial management, 2021-07, Vol.70 (2), p.10-10 [Peer Reviewed Journal]Copyright Association of Government Accountants Summer 2021 ;ISSN: 1533-1385Full text available |
11 |
Material Type: Article
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Accounting for leases – lessons from COVID-19Pacific accounting review, 2021-08, Vol.33 (2), p.238-245 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-09-2020-0186Full text available |
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Material Type: Article
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From compromise to concept? - a review of 'other comprehensive income'Accounting and business research, 2016-11, Vol.46 (7), p.760-783 [Peer Reviewed Journal]2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2016 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2015.1135783Digital Resources/Online E-Resources |
13 |
Material Type: Article
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The tone of business model disclosure: an impression management analysis of the integrated reportsJournal of management and governance, 2016-06, Vol.20 (2), p.295-320 [Peer Reviewed Journal]Springer Science+Business Media New York 2015 ;Springer Science+Business Media New York 2016 ;ISSN: 1385-3457 ;EISSN: 1572-963X ;DOI: 10.1007/s10997-015-9319-zFull text available |
14 |
Material Type: Article
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Moving Forward During a Period of UncertaintyThe journal of government financial management, 2021-12, Vol.69 (4), p.10-11 [Peer Reviewed Journal]Copyright Association of Government Accountants Winter 2021 ;ISSN: 1533-1385Full text available |
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Material Type: Article
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Guest editorialSustainability accounting, management and policy journal (Print), 2022-11, Vol.13 (6), p.1253-1260 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-11-2022-538Full text available |
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Material Type: Article
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Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergenceAccounting, auditing & accountability journal, 2010-01, Vol.23 (8), p.982-1011 [Peer Reviewed Journal]Copyright Emerald Group Publishing Limited 2010 ;ISSN: 0951-3574 ;ISSN: 1368-0668 ;EISSN: 1758-4205 ;DOI: 10.1108/09513571011092529Full text available |
17 |
Material Type: Article
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Streamlining Management's Discussion & AnalysisThe journal of government financial management, 2021-04, Vol.70 (1), p.12-13 [Peer Reviewed Journal]Copyright Association of Government Accountants Spring 2021 ;ISSN: 1533-1385Full text available |
18 |
Material Type: Article
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Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contextsJournal of applied accounting research, 2022-02, Vol.23 (1), p.29-54 [Peer Reviewed Journal]Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai ;Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2021-0112Full text available |
19 |
Material Type: Article
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Competition, corporate governance, ownership structure and risk reportingManagerial auditing journal, 2013-01, Vol.28 (9), p.838-865 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Copyright Emerald Group Publishing Limited 2013 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-11-2012-0776Full text available |
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Material Type: Article
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Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method StudySustainability, 2023-07, Vol.15 (14), p.10915 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su151410915Full text available |